If any "future someone," looking upon what appears to him to be a simple nested loop, cannot immediately detect that there are "next LABEL" and/or "last LABEL" constructions ... somewhere(!) anywhere(!!) else ... which materially affect what he sees, then "you have a problem." Code such as this is quite possibly worse than a GOTO. If it merely occurs within a couple pages of source-code it might still be debuggable. But if it is at all possible to rewrite this code I would do so at once.